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150128 ||| eng |
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|a 9781451868166
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|a Melhado Orellana, Oscar
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|a Optimal Taxation in the Forestry Sector in the Congo Basin
|b The Case of Gabon
|c Oscar Melhado Orellana
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2007
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| 300 |
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|a 23 pages
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| 651 |
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4 |
|a Congo, Democratic Republic of the
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| 653 |
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|a Revenue administration
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| 653 |
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|a Tariff
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| 653 |
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|a Tariffs
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| 653 |
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|a Agricultural Markets and Marketing
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| 653 |
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|a Agribusiness
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| 653 |
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|a International Trade Organizations
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Trade Policy
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| 653 |
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|a Trade: General
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| 653 |
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|a Exports and Imports
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| 653 |
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|a International economics
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| 653 |
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|a Agriculture, agribusiness & food production industries
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| 653 |
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|a Agricultural industries
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| 653 |
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|a Cooperatives
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| 653 |
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|a Taxation, Subsidies, and Revenue: General
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| 653 |
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|a Exports
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| 653 |
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|a Tax incentives
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| 653 |
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|a Agroindustries
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| 653 |
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|a Taxation
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| 653 |
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|a Public Finance
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| 653 |
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|a Revenue
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| 041 |
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|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
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|a IMF Working Papers
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| 028 |
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|a 10.5089/9781451868166.001
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| 856 |
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|u https://elibrary.imf.org/view/journals/001/2007/253/001.2007.issue-253-en.xml?cid=21432-com-dsp-marc
|x Verlag
|3 Volltext
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|a 330
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|a This paper reviews forestry reform in the Congo basin, focusing on Gabon. It argues that the key challenge for the Congo basin countries is to manage their forests in a sustainable manner. It presents the current situation of forestry taxation and forestry reform in Gabon. The paper analyzes optimal taxation in the forestry sector using a static model. The model works from the proposition that tax policy should be used exclusively for revenue purposes and resource preservation should be achieved mainly through legislation and enforcement. It argues that when prices are uncertain the best practice is to tax only profits
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